In re Devi Fisheries Limited. (GST AAR Andhra Pradesh)
M/s Devi Fisheries Limited, a company registered under the CGST and APGST Acts, filed an application under Section 97 of both Acts before the Authority for Advance Ruling (AAR), Andhra Pradesh. The company is engaged in processing and exporting shrimp. It procures raw shrimp from local farmers and processes them through washing, de-veining, peeling, de-heading, tail removal, sorting, grading, and freezing. The freezing process is carried out using Individual Quick Freezing (IQF) and Block Freezing methods.
The processed shrimp are packed according to buyer specifications using two types of packaging. The primary packaging consists of individual pouches or boxes ranging from 250 grams to 2.5 kilograms, while the secondary packaging consists of master cartons with a maximum weight of 25 kilograms. Both packages are printed with product details, labels, and branding information. The applicant exports these processed frozen shrimps and sought a ruling on whether the export of such pre-packaged and labelled processed shrimps attracts GST, especially in view of the amendment brought by Notification No. 06/2022–Central Tax (Rate) dated 13 July 2022, which made GST applicable to “pre-packaged and labelled” goods.
Applicant’s Contentions
The applicant submitted that before 13 July 2022, processed shrimp (HSN 0306) fell under Entry No. 2 of Schedule I of Notification No. 01/2017–CT (Rate), attracting 5% GST only when branded. However, after Notification No. 06/2022, the scope was expanded to include “pre-packaged and labelled” commodities as defined under the Legal Metrology Act, 2009.
